North Carolina DOR issued a NOTICE on 14 December 2022 which states that amounts forgiven under the Public Service Loan Forgiveness program is NOT treated as income and therefore does not have to be added to the person's AGI for tax purposes in North Carolina. See the notice here: open (ncdor.gov) Read the whole Notice, but the specifics related to PSLF is outlined in footnote 8 at the bottom of page 3.
